Bill Text: FL S1200 | 2013 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Taxation of Property

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2013-04-29 - Laid on Table, companion bill(s) passed, see CS/HB 1193 (Ch. 2013-95) [S1200 Detail]

Download: Florida-2013-S1200-Introduced.html

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       Florida Senate - 2013                                    SB 1200
       
       
       
       By Senator Simpson
       
       
       
       
       18-00760-13                                           20131200__
    1                        A bill to be entitled                      
    2         An act relating to the taxation of property; amending
    3         s. 193.461, F.S.; deleting authorization for a value
    4         adjustment board upon its own motion to review lands
    5         classified by a property appraiser as agricultural or
    6         nonagricultural; deleting a requirement that the
    7         property appraiser must reclassify as nonagricultural
    8         certain lands that have been zoned to a
    9         nonagricultural use; deleting authorization for a
   10         board of county commissioners to reclassify as
   11         nonagricultural certain lands that are contiguous to
   12         urban or metropolitan development under specified
   13         circumstances; deleting an evidentiary presumption
   14         that land is not being used primarily for bone fide
   15         agricultural purposes if it is purchased for a certain
   16         amount above its agricultural assessment; amending s.
   17         193.503, F.S.; deleting authorization for a value
   18         adjustment board upon its own motion to review
   19         property granted or denied classification by a
   20         property appraiser as historic property that is being
   21         used for commercial or certain nonprofit purposes;
   22         amending s. 193.625, F.S.; deleting authorization for
   23         a value adjustment board upon its own motion to review
   24         land granted or denied a high-water recharge
   25         classification by a property appraiser; amending s.
   26         196.194, F.S.; deleting authorization for a value
   27         adjustment board to review property tax exemptions
   28         upon its own motion or motion of the property
   29         appraiser and deleting certain notice requirements
   30         relating to the review of such exemptions; providing
   31         for retroactive application; providing an effective
   32         date.
   33  
   34  Be It Enacted by the Legislature of the State of Florida:
   35  
   36         Section 1. Subsections (2) and (4) of section 193.461,
   37  Florida Statutes, are amended to read:
   38         193.461 Agricultural lands; classification and assessment;
   39  mandated eradication or quarantine program.—
   40         (2) Any landowner whose land is denied agricultural
   41  classification by the property appraiser may appeal to the value
   42  adjustment board. The property appraiser shall notify the
   43  landowner in writing of the denial of agricultural
   44  classification on or before July 1 of the year for which the
   45  application was filed. The notification shall advise the
   46  landowner of his or her right to appeal to the value adjustment
   47  board and of the filing deadline. The board may also review all
   48  lands classified by the property appraiser upon its own motion.
   49  The property appraiser shall have available at his or her office
   50  a list by ownership of all applications received showing the
   51  acreage, the full valuation under s. 193.011, the valuation of
   52  the land under the provisions of this section, and whether or
   53  not the classification requested was granted.
   54         (4)(a) The property appraiser shall reclassify the
   55  following lands as nonagricultural:
   56         (a)1. Land diverted from an agricultural to a
   57  nonagricultural use.
   58         (b)2. Land no longer being utilized for agricultural
   59  purposes.
   60         3. Land that has been zoned to a nonagricultural use at the
   61  request of the owner subsequent to the enactment of this law.
   62         (b) The board of county commissioners may also reclassify
   63  lands classified as agricultural to nonagricultural when there
   64  is contiguous urban or metropolitan development and the board of
   65  county commissioners finds that the continued use of such lands
   66  for agricultural purposes will act as a deterrent to the timely
   67  and orderly expansion of the community.
   68         (c) Sale of land for a purchase price which is three or
   69  more times the agricultural assessment placed on the land shall
   70  create a presumption that such land is not used primarily for
   71  bona fide agricultural purposes. Upon a showing of special
   72  circumstances by the landowner demonstrating that the land is to
   73  be continued in bona fide agriculture, this presumption may be
   74  rebutted.
   75         Section 2. Subsection (7) of section 193.503, Florida
   76  Statutes, is amended to read:
   77         193.503 Classification and assessment of historic property
   78  used for commercial or certain nonprofit purposes.—
   79         (7) Any property owner who is denied classification under
   80  this section may appeal to the value adjustment board. The
   81  property appraiser shall notify the property owner in writing of
   82  the denial of such classification on or before July 1 of the
   83  year for which the application was filed. The notification shall
   84  advise the property owner of his or her right to appeal to the
   85  value adjustment board and of the filing deadline. The board may
   86  also review all property classified by the property appraiser
   87  upon its own motion. The property appraiser shall have available
   88  at his or her office a list by ownership of all applications
   89  received showing the full valuation under s. 193.011, the
   90  valuation of the property under the provisions of this section,
   91  and whether or not the classification requested was granted.
   92         Section 3. Subsection (2) of section 193.625, Florida
   93  Statutes, is amended to read:
   94         193.625 High-water recharge lands; classification and
   95  assessment.—
   96         (2) Any landowner whose land is within a county that has a
   97  high-water recharge protection tax assessment program and whose
   98  land is denied high-water recharge classification by the
   99  property appraiser may appeal to the value adjustment board. The
  100  property appraiser shall notify the landowner in writing of the
  101  denial of high-water recharge classification on or before July 1
  102  of the year for which the application was filed. The
  103  notification must advise the landowner of a right to appeal to
  104  the value adjustment board and of the filing deadline. The board
  105  may also review all lands classified by the property appraiser
  106  upon its own motion. The property appraiser shall have available
  107  at her or his office a list by ownership of all applications
  108  received showing the acreage, the full valuation under s.
  109  193.011, the valuation of the land under the provisions of this
  110  section, and whether or not the classification requested was
  111  granted.
  112         Section 4. Subsection (1) of section 196.194, Florida
  113  Statutes, is amended to read:
  114         196.194 Value adjustment board; notice; hearings;
  115  appearance before the board.—
  116         (1) The value adjustment board shall hear disputed or
  117  appealed applications for exemption and shall grant such
  118  exemptions in whole or in part in accordance with criteria set
  119  forth in this chapter. It may review exemptions on its own
  120  motion or upon motion of the property appraiser. Review of an
  121  exemption application upon motion of the board shall not be held
  122  until the applicant has had at least 5 calendar days’ notice of
  123  the intent of the board to review the application.
  124         Section 5. This act shall take effect upon becoming a law
  125  and apply retroactively to January 1, 2012.